PSI13.1.6 - Withdrawal from Service: General - Preservation - Qualifying Service

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

[PN10.3]

In general terms preservation applies to the benefits of any employee who leaves pensionable service before normal pension age if he or she has completed 2 or more years of qualifying service.

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